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Business

Basic business structures

It is important to be aware of the main basic business structures available if you are considering starting a new business. There are...

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Business

What is a joint venture?

A joint venture is a commercial enterprise undertaken by two or more parties who otherwise retain their separate identities. The parties to the...

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Business

When you can utilise overlap relief

The assessment of self-employed or partnerships profits is usually relatively straight-forward if the accounting date, to which accounts are prepared annually, falls between...